https://www.taxtmi.com/caselaws?id=387309 The consultancy company's request for an advance ruling on the tax liability of staff expenses exceeding a specified amount, later reimbursed, was considered. The ruling clarified that such reimbursements do not constitute taxable supplies under the CGST Act. However, remuneration paid to directors was deemed subject to tax under the reverse charge mechanism as per Notification No. 13/2017 - Central Tax (Rate). The judgment emphasized the uniformity of provisions across the CGST, KGST, and IGST Acts, concluding that staff expense reimbursements are not taxable, while director remuneration is taxable under the reverse charge mechanism. en-us Wed, 25 Sep 2019 00:00:00 +0530 Fri, 21 Aug 2020 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387309 The consultancy company's request for an advance ruling on the tax liability of staff expenses exceeding a specified amount, later reimbursed, was considered. The ruling clarified that such reimbursements do not constitute taxable supplies under the CGST Act. However, remuneration paid to directors was deemed subject to tax under the reverse charge mechanism as per Notification No. 13/2017 - Central Tax (Rate). The judgment emphasized the uniformity of provisions across the CGST, KGST, and IGST Acts, concluding that staff expense reimbursements are not taxable, while director remuneration is taxable under the reverse charge mechanism. Case-Laws GST Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387309